Analyze the beginning and ending cash position from Company A?s statement of cash flows from year 2016 on each of the following:

? cash flow from operating activities

? cash flow from investing activities

? cash flow from financing activities

Balance Sheet 2016 Cash Company A Company B Company A % of Total Assets $33,075 $38,694 Accounts Receivable $57,800 $17,441 Inventory $33,272 $25,351 Total Current Assets $124,147 $81,486 Plant and equipment $450,920 $186,600 Accumulated Depreciation 8.29% 14.49% 8.34% 31.13% ($176,261) ($86,427) Total Fixed Assets $274,659 $100,173 Total Assets $398,806 $181,660 68.87% 100.00% Company A % of Total Asset (or Total liabilities & SO equity Accounts Payable Current Debt Long Term Debt Total Liabilities $13,947 $30,000 $145,509 $189,456 $12,000 $34,827 $43,121 $89,948 3.50% 7.52% 36.49% 47.51% Common Stock Retained Earnings Total Equity $29,215 $180,135 $209,349 $41,344 $50,367 $91,712 7.33% 45.17% 52.49% Total Liabilities & Owners' Equity $398,806 $181,660 Income Statement 2016 Company A Company B Company A % of net sales Sales $351,618 $212,203 Variable Costs (Labor, Material, Carry) $167,778 $146,012 Depreciation $30,061 $12,440 SGA (R&D, Promo, Sales, Admin) $36,637 $23,110 $1,550 $4,643 Other (Fees, Writeoffs, TQM, Bonuses) EBIT 100.00% $115,591 $25,998 Interest (Short term, Long term) $23,200 $10,481 Taxes $32,337 $5,431 100.00% 47.72% 8.55% 10.42% 0.44% 32.87% 6.60% 9.20% Profit Sharing Net Profit Cash Flow Statement 2015 $1,201 $58,853 Company A $39,968 Extraordinary gains/losses/writeoffs Cash Flow Statement 2016 Net Income (Loss) Adjustment for non-cash items: Adjustment for non-cash items: Depreciation 0.34% 16.74% Cash flows from operating activities Cash flows from operating activities Net Income (Loss) $202 $9,884 $25,613 $0 Changes in current assets and liabilities: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable ($4,540) Accounts payable Inventory $10,977 Inventory Accounts receivable Net cash from operations $431 $72,448 ($63,600) Plant improvements (net) Cash flows from financing activities Cash flows from financing activities Dividends paid Net cash from operations Cash flows from investing activities Cash flows from investing activities Plant improvements (net) Accounts receivable ($22,107) Dividends paid Sales of common stock $0 Sales of common stock Purchase of common stock $0 Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt $23,000 $0 ($20,850) Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing $0 Cash from current debt borrowing Cash from emergency loan $0 Cash from emergency loan Net cash from financing activities ($19,957) Net cash from financing activities Net change in cash position ($11,109) Net change in cash position Cash at Beginning of Year Cash at End of Year $12,339 $1,231 Cash at Beginning of Year Cash at End of Year Company B% of Total Assets 21.30% 9.60% 13.96% 44.86% 55.14% 100.00% Company B % of Total Asset (or Total liabilities & SO equity 6.61% 19.17% 23.74% 49.51% 22.76% 27.73% 50.49% 100.00% Company A % of net sales 100.00% 68.81% 5.86% 10.89% 2.19% 12.25% 4.94% 2.56% 0.10% 4.66% Company A $58,853 $30,061 $0 $1,338 ($5,907) ($6,201) $78,145 ($66,720) ($16,580) $0 $0 $7,000 $0 $0 $30,000 $0 $20,420 $31,844 $1,231 $33,075